Filing Form 2086 Online in France

Plenty of French crypto goes undeclared not out of refusal but because the 2086 is hidden: it is an annexe inside the online income return, not a step you pass through. This article is the click-by-click online process — where the annexe lives, what each field expects, how the result flows into your taxable income, and the 2026 specifics. It assumes the gain is already computed; that calculation is the 150 VH bis guide and the form itself is the 2086 walkthrough. For the dates, see the 2026 deadlines; the pillar is the France crypto tax guide.

The short answer

• Form 2086 is an annexe: online return, step 3, "Déclarations annexes", then 2086.
• Per disposal you enter the date, disposal price, total portfolio acquisition price, and global portfolio value (the 150 VH bis inputs).
• The net result auto-carries to Form 2042 C, line 3AN (gain) or 3BN (loss); there is no manual re-entry.
• Apply the €305 test first: at or below €305, no 2086 computation is needed, but 3916-bis is still required.
• For 2026: the PFU is 31.4% on a 3AN gain, and the barème option is now year-by-year rather than irrevocable.

Where the 2086 lives online

The single most common reason crypto goes undeclared is not refusal — it is that Form 2086 is not a visible step. In the online return on impots.gouv.fr it is an annexe: you reach it at step 3 by clicking "Déclarations annexes" and selecting Form 2086 (Cerfa 16043). It is not surfaced in the main income path; you must add it deliberately. A filer who never opens the annexes step never sees the crypto form.

The per-disposal inputs (150 VH bis)

For each taxable disposal (crypto → fiat/goods/services; not crypto-to-crypto for occasional investors), the online 2086 needs:

The form applies the article 150 VH bis proportional formula per line and nets the year automatically. The hard input is the global portfolio value at each disposal — not just the value of the asset sold — which is why manual filing is impractical for active investors and why an export from a tool is the norm.

How the result reaches your taxable income

You do not re-type the net figure into the income return. The online 2086 nets all disposals and carries the result to Form 2042 C:

• Net gain → line 3AN → taxed at the 2026 PFU 31.4% (or the progressive scale if you elect the barème).
• Net loss → line 3BN → recorded; not carried forward under the mainstream PFU rule (see loss treatment).

The flow is annexe → 2042 C → taxable income. Your job is the 2086 inputs; the carry is automatic.

The €305 gate, applied first

Before any of this: the €305 test. If total annual disposals are ≤ €305, the year is exempt — no 2086 computation needed. Above €305, all disposals are taxable and the 2086 annexe must be completed. Critical independent point: the €305 exemption does not remove the Form 3916-bis foreign-account declaration — that is filed regardless, and is the most common "I was under €305 so I had nothing to file" omission.

2026 specifics for the online 2086

A 2026 online 2086 computed at the old 30% under-states the tax. The barème election being year-by-year (see PFU vs barème) changes the optimisation: a low-bracket year can take the barème without locking it forever.

The online filing checklist

1. Reconstruct the year's history before the online service opens.
2. Apply the €305 test; if ≤ €305, skip the 2086 computation (still file 3916-bis).
3. Online return → step 3 → "Déclarations annexes" → Form 2086.
4. Enter each disposal (date, disposal price, total acquisition price, portfolio value).
5. Confirm the net carries to 2042 C (3AN/3BN); verify the 31.4% PFU is applied.
6. File one 3916-bis per foreign account; submit before your zone deadline.

Using a tool to feed the online annexe

The online 2086 is not API-fillable for individuals: whatever tool you use, you transcribe its computed lines into the annexe by hand. So the tool's job is to produce lines that match what the form expects. Confirm it:

• uses the 150 VH bis method and the 2026 PFU at 31.4%, so the transcribed figures are correct;
• outputs each disposal as the four fields the annexe asks for — date, disposal price, total acquisition price, global portfolio value;
• gives the net figure that should land on 2042 C (3AN or 3BN), so you can check the automatic carry;
• lists foreign accounts, since the online flow still needs a separate 3916-bis even when the €305 test skips the 2086.

Waltio is French-specialised and Koinly supports the French regime; both output transcribable 150 VH bis lines. Reaching the annexes step and entering them is the filer's manual action.

How Wag3s fits in

Wag3s Folio produces the exact per-disposal lines (date, disposal price, running total acquisition price, portfolio value) and the net 2042 C figure the online annexe expects, computed under 150 VH bis at the 2026 PFU of 31.4%, so the online step is transcription rather than reconstruction. It readies the numbers; the submission itself, and any review of a complex return, are where it is designed to support a qualified French expert-comptable rather than replace one.

Further reading

• Cerfa 2086 Explained
• Declare Crypto Without an Accountant (France)
• Crypto Capital Gains Calculation France (150 VH bis)
• The France €305 Exemption
• France Crypto Tax Filing Deadlines 2026
• Cerfa 3916-bis — Foreign Crypto Accounts

Sources

• impots.gouv.fr — Comment déclarer les plus ou moins-values sur cessions d'actifs numériques: the net result entered in the annexe 2086 at step 3 ("Déclarations annexes") and the automatic carry to box 3AN (gain) or 3BN (loss).
• impots.gouv.fr — Formulaire 2086 (Cerfa 16043): déclaration des plus ou moins-values de cessions d'actifs numériques.
• Légifrance — Article 150 VH bis CGI: the underlying computation method.
• Légifrance — Article 200 C CGI: the flat 12.8% income-tax rate and the global progressive-scale option exercised on the return.